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以2012—2022年A股上市公司为样本,采用双向固定效应模型进行实证分析,并通过时间窗口敏感性分析及自变量替代等方法进行稳健性检验。研究发现:ESG(环境、社会和治理)履行显著降低了审计收费,其中社会责任(S)与公司治理(G)分项的作用强于环境(E)分项;其作用机制主要体现在ESG通过提升企业价值实现审计费用降低。进一步分析表明,在高融资约束与高环境披露水平的情境下,该负向效应更为显著;此外,在非国有企业与非“四大”审计的企业中,ESG对审计收费的抑制作用更加突出。ESG表现对审计收费具有显著的负向影响,尤其在社会责任与治理维度,且其效应在不同企业情境下存在异质性,为企业优化ESG管理与审计成本控制提供了实证依据。

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